TY - BOOK AU - Saudagaram, Shahrokh M. TI - International Accounting: A User Perspective SN - 9780324015836 U1 - 657 PY - 2001/// CY - New Delhi PB - Taxmann Publication KW - Comparative accounting KW - International business enterprises -- Accounting N1 - Includes index; Financial Reporting in The Global Area -- Interaction Between Accounting and Its Environment -- Nature of Capital Markets -- Type of Reporting Regime -- Type of Business Entities -- Type of Legal System -- Level of Enforcement of Regulations -- Level of Inflation -- Political and Economic Ties -- Status of the Accounting Profession -- Existence of a Conceptual Framework -- Quality of Accounting Education -- Diverse Roles of Accounting in Countries -- Policy Choices in Accounting -- Effects of Diversity on Capital Markets -- Classification of Financial Accounting and Reporting Systems -- Review of Selected Classification Studies -- Major Challenges Facing Accounting Globally -- Global Harmonization -- Financial Reporting in Emerging Economies -- Social and Environmental Reporting -- Financial Reporting in the High Technology Era -- Harmonizing Financial Reporting Standards Globally -- Rationale for Harmonization -- Pressures for Harmonization -- Obstacles to Harmonization -- Measuring Harmonization -- Supranational Organizations Engaged in Accounting Harmonization -- Harmonization Scenarios -- Current Evidence on Harmonization -- Global -- Regional -- Accounting for Currency Exchange Rate Changes -- Overview of Foreign Currency Markets and Exchange Rates -- Foreign Exchange Exposure -- Accounting for Exchange Rate Fluctuations -- Foreign Currency Transaction vs. Translation -- Translation Methods -- Foreign Currency Translation in the United States -- FASB Statement No. 8 (SFAS No. 8) -- FASB Statement No. 52 (SFAS No. 52) N2 - This text examines the recent globalization of business and capital markets and the need for cross-border financial information. It introduces international accounting concepts to future business managers and offers comprehensive coverage of international accounting issues ER -